Section 129 of the CGST Act, 2017— Goods in Transit –– The petitioner challenged proceedings dated 02.12.2022, issued under Section 129(3)of the Act on the ground of breakdown of the truck carrying consignment, repair and consequent delay and portal being blocked without access to renew E-way bill. The counsel for the petitioner submitted that on interception and detention, the portal was blocked and therefore, the extension of e-way bill could not be done though the petitioner had four hours from the time of detention. The court observed that Section 129(3) prescribes a time line of seven days from the date of service of notice specifying the penalty payable. Such notice was served on writ petitioner on 02.12.2022 and therefore, the order came to be made yesterday.

Held that:- The Hon’ble High Court permitted the petitioner to move an amendment application inter-alia to assail 08.12.2022 order made by the respondent. Listed it on 12.12.2022.